Bryan City Schools’ Five Year Forecast Indicates A Storm On The Horizon

Budgetary cuts at the state level are nothing new, as are cuts in state funding for local school districts. When those budgetary cuts coincide with the expiration of an emergency operating levy though, the makings of a financial storm are created, the fallout of which was detailed in the Five-Year Forecast laid out at the October 17 meeting of the Bryan City Board of Education.

According to District CFO Robin Rosswurm, at the end of Fiscal year 2016, the total revenues stood at $20,242,805, with total expenditures of $19,150,986, creating a surplus of $1,091,819 and a cash balance of $12,103,723 to begin fiscal year 2017. It is there that the end-of-fiscal year surpluses are forecast to end. Looking at fiscal year 2017, Mr. Rosswurm said that labor costs will increase due to the year having 27 pay periods instead of the usual 26. Income taxes are budgeted to remain constant at $2,994,000 through 2021, as is state aid at $7,212,000. Other revenue sources are expected to fall though throughout the five-year period though, beginning in fiscal year 2017.

“Property tax allocation, which includes our personal property tax reimbursement from the state, as well as rollback Homestead exemptions, is $1,885,000,” said Rosswurm of the fiscal year 2017 forecast, “…which is about $200,000 less than the previous year, as the personal property tax replacement money is being eliminated…phased out.” With other declines in revenue set to begin in fiscal year 2017, the year is expected to show a deficit spending balance of -$678,059. With the expiration of the emergency levy in fiscal year 2018, and with property tax revenues falling by over $2 million over the term of the forecast, deficit spending is expected to increase. Without actions taken to atone for shrinking revenue sources, deficit end-of-fiscal year balances for the five-year period are projected to grow to an estimated -$4,114,093 by fiscal year 2021.

“Without that $1.9 million emergency levy, our revenues go from $20 million in 2017, down to $17.4 million in fiscal year 21,” Rosswurm said. “Over five years…that starts to have some impact on our numbers. As we move forward into next year, we’ll want to talk more about renewing that levy, and have it on the ballot next year. You can see; the numbers go down quickly without some of that revenue.” Board member, Emily Ebaugh, inquired if the state had any plans on additional support in lieu of the phasing out of the personal property tax replacement money, to which Mr. Rosswurm replied, “There has been no discussion at all, other than it’s on Governor Kasich’s plate to have it phased out.”

In other actions, the Board granted authorization to transfer $136,151.65 from the Permanent Improvement Fund to the Permanent Improvement Construction Project 6-12 fund to cover contingent locally funded initiatives costs. The Board agreed to a $78,000 construction project change order for the PK-5 Building Project in order to upgrade thermostats to bring their compatibility up to the same level as those in the new school, as well as a $33,013 change order for new second floor lockers in the PK-5 Building. The Board approved a separate change order for the Field House Parking Expansion in the amount of $4,602 for the replacement of unsuitable soils.

The Board accepted donations from Bryan Kiwanis Club of $150.00 to the Class of 2021, $100.00 to the 6th Grade Class project, $300.00 to the BHS Band, and $200.00 to the BHS Orchestra. Also accepted were donations of $100.00 from Rich Tavierne to Bryan City Schools, $500.00 from the Bryan Civic League to Chrome Book Insurance, and a donation of 1,180 Water Bottles for students in the 6-12 building from local businesses which included Amerimade Realty, the Bryan Dental Group, Bryan Lanes/O’Bryan’s, Essentials Salon and the Image Pro Group.

The Board agreed to a Then and Now Certificate in the amount of $20,000.00 for Nickles Bakery, and approved a resolution declaring that an urgent necessity exists concerning the purchase of a school bus. Bus #6, which was scheduled to be removed from service and traded in in 2017, has developed serious engine problems, and has been deemed not worth the $6,800 cost of repair.

Several students were recognized by the Board for exceptional achievement and performance, including…

The Board entered into an agreement with Fountain City Christian for Services, and also approved a renewal of the lease with the FCCS for the amount of $115,288.

In personnel matters, the Board approved a Memorandum of Understanding with the Bryan Education Association regarding Guidance Counselor Evaluations, and entered into an agreement with Julie Taylor for additional duties.

Approved recalls of Classified Personnel included Jennifer Andrews to Preschool Arrival/1 on 1/Dismissal/Bus Duty Aide, at 4.75 hours per day/4 days per week, effective October 4, and Lydia Smith to Educational Aide, 2-5 Campus, 4.25 hours per day, effective October 3. Amie Lower was hired for the PK-5 Washington Campus Lunchroom for 16-17 School Year, 3.5 hours per day, 0 years experience, effective October 3, and Mirna Romes for the PK-5 Portland Campus Lunchroom, 4.75 hours per day, 0 years experience, effective October 3. In transfers of Classified Personnel, the Board moved Janie Laukhuf to Arrival/1 on 1/Dismissal Aide, 7.25 hours per day, effective October 3. Beth Clingaman was moved to the MA level on the A-1 salary schedule. The Board extended supplemental contracts to…

The Board approved Cynthia Shoup as a substitute teacher, and Paula Memmer-Crites, Emily Sammons and Peggy Wendt as substitute classified employees. Chad Bassett, John Jackson, Season Sanders, Chad Tinkel were approved as Athletic Department volunteers. The Board approved the formation of a new fly fishing club, and will seek grants for its funding.